Duke  University  Libraries 


D03209633Q 


CIRCULAR  IN  REFERENCE  TO  THE  VAL 

UATIO.V  OF  T.'.XABLES,  AND  THE  ES- 
[MATE  OP  TAXES  IN  KIND. 

Okkick  of  Commissioner  or  Taxbs,  ! 
KWbMOND,  August  Uth,  1863.      J 
Many  inquiries  having  been  made  as  to  the 
idard  of  valuation  of   taxable  articles  and 
>iects,  and  different  opinions  among  Assessor!     * 
?ing  entertained,  it  is  hereby  directed,  that  in    - 
the  valuation  of  all  taxable   articles  or   objects,  fa 
including  t lie  estimates  of  agricultural  products!* 
which  are  taxed   in  kind,  Tax  Assessed   shall 
be  governed  by  the  current  selling  prices,  of  tat 
articles  and  objects  to  be  taxed,  in  the  neighbor- 
hood where  they  are  held  at  i  be   time,   or   upon 
.he  day  with  reference  to  which  the   assessment 
or  valuation  is  requin  d  by  law  to  be  made     ToH 
•ax  laws  require  tbe  assessors   to  ascertain    the 
:rue  value,  by  every  legitimate   means   in    thei^H 
a£wer,  of  all  taxable  articles  or  objects   at   theV 
il  at  which  they  are  to  be   assessed,   under^1 
circumstances  of  ordinary  and  unrestrained  sale.  • 
'Therefore,  the  pneef   fixed   under    he  impress- 
hunt  laws  do  not  fTm  the  proper  standard,   as 
gal  a  made  accorcing  to  those  prices,  are  con-t 
rained  sales  made  under  extraordinary  circum 
lances  for  the  support  of  the  arrries  of  the  Con 
.'derate  States,  when  the    necessary  supplie, 
jtnnot  be  obtained  in  any  other  way. 
\  It  having   been    officially  reported  to   th' 
e  through  the  Post  Quartermaster's   Depar 
...ut,  that  the  fanners  in  certain  Districts   ai_ 
devisint;  a  plan   to   exchange  corn  aud   whea 
with  each  other  so  as  to  evade  the  tax  in  kiud, 
11    Assessors  are   instmcted  to  be  vigilant  in 
crtainingwhat  each  farmer  has  actually  pro- 
ed,  and  to  render  their  estimates  accordingly, 
.  tbe  assessors  in  every  District  in  the  Con- 
lerate  States,  are  hereby  directed  to  guard 
Rainst  any  sush  evasion  in  making  their   esti- 
mates, and  to  search  diligently  into  all  the   facts 
End  circumstances  connected  with  each  case. 

THOMPSON  ALLAN,     ™ 
au  11 — It  Commissioner. 


7>0- 


A 


868. 
N  ERROR  in  article  43,  of  i  lit  inslrtu.. 

of  15th  of  May,  1863,1    OHtCiors  of  Ta^ 


iu  refer-  nee  1o  the  reservation  of  corn  or  wh 
I'rcm  the  tax  iu  kind,  having  been  brought  to  tr 
aotice    of     the    Department,    said    article 
'  i  i-  by  so  moditied  as  to  allow  farmers  or  p!ai 
-ih  to  reserve,  in  addition  to  the  o/iantitics  I 
articles  therein   speiiiied,  only  otic  In* 
dT?<\  bushelB  of  ci.rn  or  ilfiy  bushels  of  whes 
-  .r  ai  y   proportionate   fjuantity    of  each,   in  so 
lorilunco  with  tbo  provisions  of  section  '1  ofth« 
Tax  Act-  THOMPSON  ALLAN, 

CVrumisM-^ner  of  T  axeB. 
ApproTeJ  : 


ffic 


CIRCULAR     TV     REFEREE 
VALUATION7  AND   ENWmsl5Tll;NT 
CREDITS   UNDER    SECTIONS    21   AND    41 
OF  THE  ASSESSM    NT  A^T. 
- 

Tni:  \si  i  •qtmbnt,         | 

Oflicc  of  the  Commissic  M  *t  Taxes,  > 
Richmond,  August  .'.a,  1803.  J 
The  2d  article  of  the  circular  issued  by  this 
office,  on  the  5th  of  Aim>us\  13i!0,  beiag  some- 
what obscure,  and  not  understood  by  the  public, 
the  following  instructions  are  issued  in  place 
of  those  of  the  ."th  iustant,  which  arc  hereby 
revoked : 

1.  Section  41  of  said  act  assumes  that  every 
credit  shall  be  assessed  at  its  value  in  Confede- 
rate Treasury  notes.  It  is  also  presumed  that 
every  hoii'er  of  a  credit  is  willing  to  receive  pay- 
meut  of  the  amount  it  represents,  h  Confederate 
notes,  un  il  the  contrary  appears.  If  the  con- 
trary should  be  made  apparent  to  the  assessor, 
either  by  patent  evidence  on  the  face  of  the 
credit,  or  from  satisfactory  evidence  that  (he 
holder  values  it  at  a  higher  rate,  or  has  refused 
pay  :eut  in  Confederate  notes,  then   it  shall  be 

.  valued  accordingly,  unless  the  holder  will  en- 
dorse his  willingness  to  receive  payment  thereof 
in  Confederate  notes. 

2.  If,  therefore,  upou  the  face  of  a  credit  past 
<lue  or  from   its  peculiar  character,  there  is  sat- 

'fnrfcMr  rii' before  the  as-essorthftt  it  was 

lium  in  Confederate  notes,  or  that 
Tder  valued  it  at  a  higher  rate  on  the  1st 
of  July,  IS 63  ;  or  that  the  holder  has  refused 
payment  of  a  credit  overdue,  in  Confederate 
notes,  then  it  should  be  valued  and  taxed  at  the 
premium  it  bore  on  the  1st  of  July,  and  to  enti- 
t'e  the  holder  to  a  reduction  of  such  valuation, 
he  must  first  make  the  endorsement  required  bv 
section  44.  THOMPSON  Ai  LAN, 

Commissioner  of  Taxes. 
Approved : 

C.  G.  Memmixgku,  Fec'y  of  the  Treasury, 
au  '4—  It 


- 


TRI«;T-   COLLECTORS 
TAXES. 


CONFEDERAL 


Ti:i;as!i:v  DlPABTMBXT,      } 

Oflice  of  Commissioner  of  Taxes,  > 
Richmond,  August  24-,  1MB.      J 

1.  Each  District  Collector,  in  the  performance 
of  his  duty  in  paying  over  monies  to  th^  State 
Collector,  in  accordance  with  Articl  •  82  of  th 
printed  Instructions  of  15th  May,  .>t>8,  shall  be 
allowed  ten  dollars  per  day  to  cover  all  expense*- 
m  traveling  to  and  from  the  oflice  of  the  State 
Collector,  in  cases  where  he  resides  nearer  to  tin 
Stae  Collector's  office  than  to  anv  Express  of- 
lice ;  and  the  same  amount  per  diem  iu  travelling 
to  and  from  the  nearest  i-xpressollicc  when  the 
•listance  to  the  State  Collector's  oflice  isgrea'ei  ' 
than  the  distance  to  mch  Express  oflice.  When 
lie  delivers  a  package  of  mon»y, properly  eealed, 
with  the  amount  endorsed  thereon,  and  directed 
to  the  State  Collector,  to  the  pro  er  Ageut  of 
the  Express  Company,  he  shall  take  a  receipt 
therefor,  and  transmit  said  receipt  to  the  State 
Collector,  which  rece  pt  will  be  accepted  as  mo- 
ney, provided  th  package  when  received  con- 
tains the  amount  called  for  by  Mich  receipt  in 
lawful  money  of  the  Co  federate  States;  and 
t lie  Express  charges  shall  correspond  w  th  tho 
charges  noted  on  the  receipt,  and  be  paid  by  the 
State  Colleclor  upiu  receipt  of  the  packag;. 

2  The  District  Collector  shall makeout  an  ac- 
count in  duplicate  for  the  amount  claimed,  anil 
.state  the  di-tance  travelled,  and  the  numb  r  of 
Jays  consumed  in  performing  the  service,  and 
the  same  shall  be  sworn  to  ^ud  subscribed  before 
some  competent  magistrate,  and  approved  by 
the  State  Collector,  through  whom  the  recount 
.shall  be  submitted  to  the  Commissioner  of  Tares 
for  settlement     ■  THOMPSON  ALLAN, 

Commissioner  of  Taxes. 
Approved : 

C.  G.  MSMMINQEB, 

Secretary  of  the  Treasury. 
au  Jl — It 


T  k  XK3,  I 
CUT,        > 

'■ 


•   0  'OHMISSK 

.  '.SU 
.ONI 

ct   C  lltct  r    of  Co  fed 
on  asthe  ti     •     .   bci  'bed  for 
..'.ion  of   business  and  professions,  and 
lor  the  payment  of  ih'.  Bpecific  tax,  a.      the  t- 
on  s  les  up  to  the  1st  Jr,       1       .      all   h>.v    ea- 
■  i  11  cause  the  Ass'.'sur  or  Assessors  JQ 
tomakedil  ry,  whether 

any  person,  c-  d  iht-ir   respective  Dis- 

tricts o  I  are    ;iil  a  to  re.ister 

tl     taxes  req<  ired   by    law;  and    thai! 
report  the      .true     rcsidenc 
h.:- M.ess  ot  ci.chde  auiter   to  said  Collector,  to- 
with  a  ii.-t,    homing  the    amount  of  ta: 
aue  upon  t.  e  sales  of  mv    d  faulter,  in    accor- 
with     ec  ion  10  o>  the  Assessment  &ct. 
:.d.  Opo    the  rect  i(>t  r>f  such  report  and    list, 
■   lector  sha  1  procee    by  I  Bale, 

the  ]  rot  isions  o  Section  16  ofthe  Assess- 
ment Act,  t  collect  .11  be  taxes  clue,  and 
double  the  pecifie  tax.  and  a  i  e  sum  for  every 
thirty  dajs  oftuch  failure,  according  to  ection 
3,  of  the  Tax  Act,  and,  i  addition  to  the  five  per  ■ 
centum  allowed  the  Coiicco.  by  law,  th«  iec^ 
for  levying,  and  the^gnj^'  fur  'Le  necessary  aofi 
able  a»mi»tee  oriemo  ing,  advertising, 
and  keeping  h  goods,  ch  ttles,  nr  efl 
distrained,  which  fees  a  d  expenses  a  all  be  the 
utl  oi  iz  i.'i  i  quired  to  b  ■  paid 
to  sheiilT-<  'or  like  services  l»'  the  a«s  ol  th-_ 
Slate  iu.wlich  tach  dt*  des. 

TUOvtPS     •  ALLAN, 
issio  ( r  of    axes. 


of  Treasury 


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http://www.archive.org/details/circularinrefereOOconf 


Supplemental  Instructions  for  Collectors  and 
Assessors  of  Taxes, 


CONFEDERATE  STATES  OF  AMERICA,] 
Treasury  Department,       ) 
O/'Jir;  of  Commissioner  of  Taxi's,  \ 

Richmond,"  Sept.  3d,  186! 

The  following  additional  instructions  will  be  observed 
and  pursued  by  all  officers  engaged  in  the  assessment  and 
collection  of  taxes  for  the  Confederate  State-;: 

TAX  ON  SALARIES. 

1.  On  the   first  day  of  January,  1864,    and  on  the 

day  of  .January,  in  each  year  thereafter,  the  a  shall 

require  every  salaried  person  in  his  district  to  render  a  list  4 
showing  the  amount  of  his  salary  for  the  year  preceding, 
(except  the  salaries  of  persons  in  the  military  and  naval 
service,  and  salaries  not  exceeding  one 'thousand  dollars  per 
annum,)  upon  which  salaries  so  returned  a  tax  of  one  per 
cent,  shall  he  levied  on  the  first  fifteen  hundred  dollars,  and 
two  per  cent,  upon  the  excess  over  that  amount,  said  tax  to 
be  paid  on  the  first-  day  of  January  next,  or  as  soon  tin 
after  as  may  iticable,    and   in    like   manne 

year  thereafter. 

TAX  ON  INOOMl 

2.  On  the  first  day  of  Januarj^next,  and  on  the  first  il 
of  January  in  each  subsequent  year,  or  as  soon* thereafter 
us  may  be  practicable,  the   assessor  of  each    di 

require  an  estimate  of  income  and  profits  of,  and  shall  ascer- 
tain  and   assess,  according  to  the  form    prescribed   by  the 

of  taxes,  the   income,  annd  profits  dern 
eat-ji  person,  joint  stock  eompanVnrw  corporatism,  and  from    » 


every  occupation,  employment  or  business,  whether  regis- 
tered or  not,  in  which  they  may  have  been  engaged,  and 
from  every  investment  of  labor,  skill,  property  or  money, 
and  the  income  and  profits  derived  from  any  source  what- 
ever (except  salaries)  during  the  calendar  year  preceding 
the  said  first  day  of  January. 

3.  The  following  items  shall  be  deducted  from  the  gross 
amount  of  income  derived  from  the  particular  objects  and 
vocations  named  in  each  of  the  following  paragraphs  of  sec- 
tion 8  of  the  tax  act,  to-wit : 

I.  Rents. 

From  incomes  received  for  rent  of  houses  and  the  lots* 
appurtenant,   the  amounts   expended  for  necessary  annual 
repairs  are  to  be  deducted  not  to  exceed  five  per  cent,  on 
the  rent. 

From  incomes  derived  from  the  rents  of  other  lands  and 
tenements,  and  of  manufacturing,  &c,  as  above,  shall  be 
deducted  the  amount  expended  for  necessary  annual  repairs, 
not  to  exceed  ten  per  cent,  on  the  rent. 

II.  Manufacturing  and  Mining  Business. 

From  the  gross  value  of  the  products  of  the  year,  the 
following  deductions  must  be  made  : 

1.  Rent  of  the  establishment  and  fixtures,  if  actually 
\  rented,  and  not  owned  by  the  persons  prosecuting  the  busi- 
ness. 

2.  Cost  of  the  labor  actually  hired  and  paid  for. 

3.  Actual  cost  of  the  raw  material  purchased  and  manu- 
factured. 

III.  Navigating  Enterprises. 

From  the  gross  earnings,  including  the  value  of  freights 
on  goods  shipped  by  the  person  running  the  vessel,  there 
shall  be  deducted —  >  • 

1.  Hire  of  the  vessel,  if  not  owned. 

2.  If  owned,  an  allowance  for  wear  and  tear  not  exceed- 
ing ID  per  cent,  per  annum,  and  also  the  cost  of  running 
the  vessel. 

*     IV.  Boat  and  Ship  Building. 

From  gross  receipts  of  this  occupation  shall  be  deducted— 

1.  The  cost  of  labor  actually  hired  and  paid. 

2.  Prime  cost  of  materials,  if  actually  purchased.  When 
the  vessel  is  owned  by  the  builder,  her  value  shall  be  in- 
cluded as  part  "of  the  gross  receipts. 


V.  .Sales  of  Mercliandize  and  other  Property. 

From  the  gross  amount  of  sales  there  shall  be  deducted — 

1.  Trime  cost  of  property  sold. 

2.  Cost  of  transportation. 

3.  Clerks'  salaries  actually  paid. 

4.  Kent  of  buildings  employed  in  the  business,  if  hired, 
and  not  owned. 

VI.  All  other  Occupations. 

From  the  gross  receipts  there  shall  be  deducted — 
1 .  The  cost  of  material  purchased  for  the  use  of  the  busi- 
ness, or  to  be  converted  into  some  other  form  in  the  course 
of  the  business,  such  material  not  to  include  machinery. 

In  case  of  mutual  insurance  companies,  there  shall  also 
be  deducted  the  losses  paid  by  them  during  the  year. 

4.  Income  derived  from  all  other  sources  shall  be  subject 
to  no  deduction  'whatever. 

5.  In  estimating  incomes,  there  shall  be  included,  as  part ' 
of  the  income  of  the  owner,   the   value  of  the  estimated 
annual  rental  of  all  dwellings,  houses,  buildings  and  build- 
ing lots  in  cities,  towns  and  villages,  whether  occupied  by 
the  owner  or  not,  or  whether  leased  or  hired  out  or  not. 

G.  There  shall  also  be  included,  as  part  of  the  income  of 
the  owner,  the  value  of  the  estimated  annual  hire  of  all 
slaves  not  engaged  on  plantations  or  farms,  and  not  em- 
ployed in  some  business  or  occupation,  the  profits  of  which 
arc  taxed  as  income  under  the  tax  act. 

7.  All  lots  ana  houses,  from  the  use  of  which  the  owner 
is  debarred  by  the  presence  of  the  enemy,  or  by  order  of  the 
military  authorities,  shall  be  deemed  exceptions  to  the  5th 
article. 

S.  Each  person  to  be  assessed  shall  be  required  to  give 
in  an  estimate,  stating  the  gross  amount  of  their  receipts  as 
individuals  or  members  of  a  firm  or  partnership,  and  of  each 
item  for  which  a  deduction  is  claimed,  and  of  the  amount  of 
such  deduction.  • 

9.  The  income  having  been  ascertained  according  to  the 
preceding  instructions,  the  following  tax  thereon  shall  be 
deemed  to  be  due  and  payable,  and  shall  be  levied  and  col- 
lected on  the  first  day  of  January,  or  as  soon  thereafter  as 
may  be  practicable : 

1.  On  all  incomes  over  $500,  and  not  exceeding  $1,500, 
fiyc  per  cent. 


1    On  all  in<  rer  $1,500,  and  less  than  $3,00(J|;  five 

peri  5 1,500,  and  ten  percent,  on  the  dx) 

3.   On  all  incomes  o\  and  less  than  $,5,000,  ten 

per  c 

On  all  incon:  [10,000, 

and  a-half  per  cent, 
n  all  incomes  of  or  over  $10,000,  fifteen  per  cent. 

10.  Joint  Stock  Corn  is. 

Tax  on  annual  earnings — 

On  the  first  day  of  January  next,  and  on  the  first  da\ 
nary  in  each   year  succeeding,  or  as  soon  thereaftr 
may  be  practicable,  the  assessor   shall  require  each  joint 
.  company  and  corporation,  within  the  district  assigned 
to  him.  to   make   return- in  accordance  with  the  form   pre- 
•d-by  the  commissioner  of  taxes,  of  the   true  amount 
of  their  annual  earnings  set  apart  for  dividend  and  reserved 
fund,  and  upon  the  said  amount  he  shall,  on  the  said  first  of 
January,  or  as  soon  thereafter  as  may  be  practicable,  as. 
levy  and  collect  the  following  tax,  that  is  to  say:  If  said 
annual   earnii  ill   give  a  profit  of  ten  per   centum    or 

less  upon  the  capital  stock  paid  in,  there  shall  be  asses 
and  paid  to  the  collector  of  the  district,  one  tenth  of  such 
annual  earnings.  And  in  case  the  sum  so  set  apart  shall 
give  a  profit  of  more  than  ten  and  less  than  twenty  per  cent., 
one  eighth  shall  be  paid  ;  and  if  said  earnings  shall  give  a 
profit  of  more  than  twenty  per  cent.,  one  sixth  thereof  shall 
be  paid  as  aforesaid.  The  amount  so  to  belaid  by  each  com- 
pany and  corporation  shall  be  reserved  from  its  earnings,  and 
each  stockholder  shall  thereby  lie  exonerated  from  returning 
irt  of  his  income  the  dividend  received  by  him. 

1  I.  The  following  exemptions  from  the  tax  arc  allowed: 

1 .  Incomes  of  and  under  $500. 

2.  Profits  or  income  derived  from  such  products  of  land 
e  taxed  in  kind. 

.;.  The  income  and  moneys  of  hospitals,  asylums,  churches, 
schools  and  colle;.  • 

If  the  as  lessor  shall  be  dissatisfied  with  the  estimate 
of  the  tax  payer  of  his  income  and  profits,  or  of  any  deduc- 
tion claimed,  he  shall  select  one  disinterested  citizen  of  the 
vicinage  as  referee,  and  the  tax  payer  shall  select  another, 
which  two  shall  call  in  a  third,  who  shall  determine  the 
facts  and  fix  the  amount  of  income  and  profits  to  be  assessed, 
and  a  certificate,  signed  by  a  majority  of  the  referees,  shall 


be  conclusive  of  the  amount  4o  be  assessed.  If  the  tax 
payer  shall  fail  or  refuse  to  render  a  statement  or  estimate, 
or  to  select  a  referee,  then  the  assessor  shall  select  three, 
who  shall  fix  the  amount  of  income  and  profits  on. which  the 
tax  payer  shall  be  assessed  from  the  best  evidence  they  can 
obtain,  and  the  certificate,  signed  \9y  a  majority,  shall  be 
.conclusive  against  the  tax  payer.  And  in  any  case  sub- 
mitted to  referees,  if  they,  or  a  majority  of  them,  shall  find 
and  certify  that  the  statement  or  estimate  of  income  and 
profits  rendered  by  the  tax  payer  does  not  contain  more  than 
four  fifths  of  the  true  and  real  amount  of  his  taxable  income 
and  profits,  the  tax  payer  shall  then  pay  ten  per  centum  on 
the  amount  of  said  income  tax  in  addition  to  his  regular 
tax,  besides  all  fees  and  allowances. 

13.  The  assessor  is  authorized,  in  ascertaining  incomes, 
+o  administer  oaths  to  referees,  to  tax  payers  and  to  wit- 
nesses in  regard  to  the  estimate  and  any  deduction,  or  any 
fact  in  reference  thereto,  in  the  following  form: 

'  do  solemnly  swear  (or  affirm)  that  you  will  true  answer 
/make,  to  ail  questions  which  shall  be  put  to  you  respecting  the 
( si i mate  of  your  income  and  profits,  and  any.  deduction  claimed, 
and  also  as  to  any  fact  in  reference  thereto,  and  t'lat  you.  shall 
speak  the  truth,  the  whole  truth  and  nothing  but  the  truth,  so 
help  you  God. 

Tax  in  Kind  on  Slaughtered  Hogs. 

I  J.  The  assessor  for  each  district  or  sub- division  under, 
his/charge,  shall,  on  the  1st  day  of  March,  1864,  or  as  soon 
thereafter  as  may  be  practicable,  and  on  the  1st  day  of 
March  in  each  year  thereafter,  require  every  farmer,  planter 
and  grazier  within  his  district  to  render  an  accurate  account, 
according  to  the  form  prescribed  by  the  commissioner  of 
taxes,  of  all  the  hogs  he  may  have  slaughtered  since  the 
J  lilt  day  of  April,  1863,  and  before  the  1st  day  of  March, 
.  and  on  the  1st  oT  March  in  each  year  after  1864,  he 
shall  require  a  like  return  of  all  the  hogs  slaughtered  during 
the  preceding  year,  and  shall  deliver  said  account  or  esti- 
mate, when  complete,  to  the  post-quartermaster  of  his  dis- 
trict, and  after  the  delivery  of  the  same  to  said  post-quar- 
termaster, the  said  farmer,  planter  or  grazier  shall  deliver 
to  the  pest-quartcrmaster  an  equivalent  for  one  tenth  of  the 
pork,  in  cured  bacon,  at  the  rate  of  sixty  pounds  of  bacon 
to  the  one  hundred  weight  of  pork. 


li 

Tax  on  Neat  »Cattle,  Mules,  fyc. 

[5.  On  the  1st  November,  180:3,  and  on  the  1st  Novem- 
ber in  each  year  thereafter,  the  assessor  shall  cause  an 
estimate -to  be  made,  either  by  agreement  with  the  tnx  payer 
or  by  referees  selected  as  set  forth  in  article  12  of  these  in- 
structions, of  the  value  of  all  neat  cattle,  horses  mules  (not 
used  in  cultivation)  and  asses  owned  by  each  person  in  his 
district,  and  upon  such  value  the  owners  shall  be  taxed  one 
per  centum,  to  be  paid  on  or  before  the  1st  day  of  'January 
next  ensuing.  If  the  grazier,  farmer  or  planter  shall  have 
sold  beeves  since  the  24th  April,  1SG3,  and  prior  to  the  1st 
November  following,  or  if  in  any  subsequent  year  he  shall 
have  sold  beeves  prior  to  the  1st  day  of  November  in  that 
-  year,  the  assessor  is  required  to  estimate  the  gross  proceeds 
of  such  sale,  as  in  'other  cases  of  income  tax,  deducting 
therefrom  the  money  actually  paid  for  the  purchase  of  such 
beeves,  if  actually  purchased,  and  the  value  of  the  corn 
consumed  by  them ;  and  the  form  of  said  estimate  will  be 
furnished  by  the  commissioner  of  taxes. 

16.  The  said  estimates,  duly  verified  by  oath,  shall  bo. 
dclivered  to  the  district  collector  on  or  before  the  first  day 
of  December  in  each  year,  and  the  collector  shall  proceed 
"to  collect  the  same  as  in  case  of  other  estimates,  and  the 
tax  shall  be  due  and  payable  on  or  before  the  1st  day  of 
January  ensuing  in  each  year. 

17.  In  all  cases  the  assessors  and  collectors  may  appoint 
the  time  for  visiting  the  respective  portions  of  their  districts 
for  the  purpose  of  assessment  and  collection,  and  shall  give 
public  notice  thereof,  and  it  shall  be  the  duty  of  the  tax 
payers  to  take  notice  thereof  and  make  returns  and  pay- 
ments accordingly. 

IS.  Every  person  who,  as  trustee,  guardian,  tutor,  cura- 
tor or  committee,  or  as  executor  or  administrator,  or  as 
agent,  attorney  or  factor  of  any  person  or  persons,  or  as 
receiver  in  chancery,  clerk,  register,-  or  other  officer  of  any 
court,  who  may  have  in  his  possession,  or  subject  to  his 
charge,  any  property  or  credits  liable  to  pay  any  income  or 
other  tax,  shall  be  required  to  make  due  return  in  the  same 
manner  as  though  he  were  the  actual  owner  of  the  said  pro- 
perty or  credits,  and  shall  be  held  responsible  in  the  same 
manner  for  any  default. 

THOMPSON  ALLAN, 
Approved :  Commissioner  of  Taxes. 

C.  G.  Memminger,  Sec.  of  Treasury. 


770.  ^ 


REGULATIONS    FOR    RKFUNDl*G    TO 
TAX-FAYKKS  MONEYS  WRONGFULLY 

1  OLLKCTE1). 

OfVICE    nr    COHJMBBIONKB    OF    TaXKS,  / 

Richmond,  September  12,  1863.      J 
Wheneve   an\  tax  shall  have  been   collected 
>y  levy  and  destraSnt/or  in   any  other  manner, 
ay  tax-payer  who  may  feel    aggnavcd 
rebv,  such   tax-payer  may  apply  to  the  Dis 
ict  Collector   for  relief,  and   exhibit   such  evi- 
dence in  writing   afl  he.  she,  or  they   may  have 
of  thewron:<  done,  or  to  have,   been 

done;  aud,    after  a  full  investigation,   the  Col- 
•coi  shall  report    th  )  case,  with  such  evidence 
as  he  may  j  -dge  materi  il,  including,  also,  such 
il  by  the  party  ag- 
!,to    the   Stat*    Collector,  and    the  State 
Collector  shall,  if  it  be    nia^e   to  appear  to  him 
uchtaxwaa  levied,  or  n  whole 

r  in  part,  wrongfully   or  unjustly,  refund  the 
amount  to  tl,  [grieved  cut  of  any  mo- 

lies  in  his  h   i  .das  taxes,  takii 

led  by  the 

tor,  shall   b 

held  as  a 
sufficient  voucher  for  the  amount  no  paid  •  aid 
le  shall  hav  beretonin  the  settlement 

if  his  tax  account,-;  &t  this  office. 

After  a  District  Collector  has  received  aud  re- 
:eipted  for  moneys  in  any  case,  he  is  not  author- 
refund  anj  p  >rti  m  thereofjbut  must  pay 
ill  moneys  collected  to  the  fc1 
•quired  by  law.  ■    ■ 

THOMFSOX  A;. 
Commissioner  of  Ta  - 

C,   i  '• .   '•'  I    (  (lyi ;!'(:, 
Secretary'  ofTrea 


Approved  : 


A 


IiMITloN  VL     INSTRUCTIONS     IN     RE 


FERENCE  TO  THE  TAX  ON  MTSI.'.  ^..     % 

SALES.  '     '  ° 

0  '      [MltSroN'KH  civ  Taxi-..-    I 

Richmond,  "ct.  9,  1868.      f 

Each  District  Collector  shall  g>Vrt  public  no- 
tice at  the  beginning  of  each  quarter,  requiring 
Ml  reg'ytered  persons  to  come  forward  within 
twenty  days  from  the  date  of  ssid  notice,  and 
make  their  returns  to  the  Assessor  on  gros^- 
sales,  and  upon  failure  to  do  so  such  person  will 
object  to  the  penalty  prescribed  under  sec 
'•  of  the  Tax  Act.  The  Assessor  shall  turn  over 
the  lists  as  they  are  taken,  to  the  Collector  of 
the  District,  at  the  earliest  practicable  moment, 
«nd  alter  such  assessments  have  been  made  th< 
tax-payer  will  be  required  to  pav  the  same  I 
the  Collector,  within  not  less  than  five  or  mor> 
than  thirty  days,  the  time  to  be  fixed  by  th»> 
District  Collector,  under  the  peDaltj-,  upon  fail- 
are  to  do  so,  iirp.ised  hv  Sec'ion  ft  of  the  Tax 
Act.  THOMFSON  ALLAN, 

oc!2— It.  Commissioner  of  Taxes. 


70) 


1 


r 


TltEASDBl    lUpAUTMI'.NT,  | 

Oflic^  of  Commissioner  of  T  »xe 

Richmond,  t?ei>t.  11,  I  ' 

mHIS DEPARTMENT,  HAY  NG  ALKE&D1 

JL     contracted  with    iln     Southern   Express 

Jompsnv    for  the  transportation,  at  specified 

!     all     FUNDS     OF    TINS     DEPART 

LENT,     the     transportation     of    funds,      b; 

aid    company,    from      the     DisUicI     I 

rs    to    tin-     State  Collectors,  ;uid     from   th  ■ 

litter  to  the   Depositaries  or  Assistant    Treas- 

arers,  will  hereaf  er  be  paid   by  the  Disbursing 

■  lerk  lor  this  ollici;  and  so  tnuch    of  the  Keni 

ation    of  August  2Hh,  I8G3,  as  direct!  that  tli  ■ 

State  (Collectors  shall  p»y   Euch  transportation, 

s  hereby  revoked. 

The  compiny,  o:i  the  delivery  of  each  pack- 
age of  iunds,  Will  tak?  a  receipt   therefor, as  ■ 
oucher  iu  their  .  ■  ttlenaent  wit»i  the  Disbursing 
Clerk.  THOMPSON'  ALLAN, 

Commmissioner  of  T  . 
Approved : 

v.  G.  MaumNGsn, 

se  12— It  S^cret.ir  v  of  Treasury. 


K 


Hollinger  Corp. 
pH8.5 


